1.audit 审计
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2.attestation 鉴证 )(!Z90@
3.credibility 可信赖程度 +j: Ld(
4.audit of financial statements 财务报表审计 V =aoB
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5.agreed-upon procedures 执行商定程序 qddT9U|8~
6.high levels of assurance 高水平保证 ~W *j^+T"
7.compilation 编制 -%V-'X5
8.reliability 可靠性 4 x{ti5Y0
9.relevance 相关性 ODvpMt:+
10.professional skepticism 职业谨慎 ^}7t:
11.objectivity 客观性 D:vUy*
12. professional competence 专业胜任能力 ecZOX$'5
13.Senior/CPA-in-charge 项目经理 3pv1L~ ZI
14.audit engagement letter 业务约定书 6`";)T[ G9
15.recurring audit 连续审计 @bCiaBdi
16.the client 委托人 ZUJOBjb`
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17.change CPA 更换注册会计师 g7z9i[
18.the existing CPA 现任注册会计师 cA SH gm
19.the successor CPA 后任注册会计师 Hh;6B!z b+
20.the preceding CPA前任注册会计师 z(X6%p0
21.issue the audit report 出具审计报告 9w<Bm"G
22.expert 专家 h5J wB<8
23.the board of directors 董事会 ; ,-Vap z
24.knowledge of the entity‘ s business 了解被审计单位情况 })SdaZ
25.assess material misstatement risks评估重大错报风险 yIf}b
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^`MDP`M;
27.a general knowledge of —— 初步了解―――的情况 5t#]lg[06'
28.a more knowledge of—— 进一步了解的情况 Q !e0Vb
29.the prior year‘s working papers 以前年度工作底稿 :Q
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30.minutes of meeting 会议纪要 &FF. Ddt{
31.business risks 经营风险 ` DllW{l
32.appropriateness 适当性 O Lup`~
33.accounting estimate 会计估计 8si^HEQ8
34.management representations 管理层声明 T<?BIQz(}
35.going concern assumption 持续经营假设 `srZ #F5
36.audit plan 审计计划 GFa/9Bi
37.significant audit areas 重点审计领域 s wq!S p
38.error 错误 ( #
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39.fraud舞弊 _:p_#3s$
40.modified or additional procedures 修改或追加审计程序 6jo&i
41.misappropriation of assets 侵占资产 TC{Qu;`H+U
42.transactions without substance 虚假交易 k[) @I;m
43.unusual pressures 异常压力 R ./ 6Q1
44.the suspected noncompliance 涉嫌存在违法行为 AHD%6 \$
45.materialiy 重要性 Z|S 7 " ,
46.exceed the materiality level 超过重要性水平 i O|,,;_
47.approach the materiality level 接近重要性水平 K.1yncS^
48.an acceptably low level 可接受水平 1+}Ud.v3VW
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 2I 7 `
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 2vQ^519
52.subsequent events 期后事项 m e{SVG{
53.adjust the financial statements 调整财务报表 O9)}:++T
54.perform additional audit procedures 实施追加的审计程序 & ) jZ |Q~
55.audit risk 审计风险 PuCA
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56.detection risk 检查风险 :Ia &,;Gc
57.inappropriate audit opinion 不适当的审计意见 v nC&1
58.material misstatement 重大的错报 DJ0T5VE W3
59.tolerable misstatement 可容忍错报 p=gUc O8
60.the acceptable level of detection risk 可接受的检查风险
